Results 21 to 30 of about 116,341 (201)

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Devenir des personnes handicapées après une formation Afpa [PDF]

, 2006
Les informations présentées dans ce document sont issues de l\u27enquête d\u27insertion à six mois des anciens stagiaires de l\u27AFPA et elles ont pour objectif d\u27établir une cartographie des personnes handicapées passées par ces formations.
Association nationale pour la Formation Professionnelle des Adultes - AFPA
core   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

La Formation professionnelle et la «question sociale» Aux origines de la «vocation sociale» de la formation professionnelle en Suisse

Schweizerische Zeitschrift für Bildungswissenschaften, 2018
La formation professionnelle en Suisse est la filière de formation la plus suivie des jeunes au sortir de l’école obligatoire. Cette filière répond non seulement à une finalité économique: former la main-d’œuvre qualifiée pour les entreprises, mais aussi
Lorenzo Bonoli
doaj   +1 more source

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

Accounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina, Carla Carnaghan, James Smith   +2 more
wiley   +1 more source

Formation professionnelle

, 2020
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openaire   +3 more sources

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Formation de l’identité professionnelle des professeurs stagiaires de FLE au cycle moyen en Algérie [PDF]

Ziglôbitha
Résumé : Notre réflexion se veut une mise en lumière sur la formation de l’identité professionnelle des enseignants stagiaires de Français Langue Étrangère (FLE), en Algérie, à savoir leur être enseignant sous-tendant leur devenir en rapport avec leur ...
Sarra CHABOU & DAKHIA Abdelouahab
doaj   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Auditor Task Prioritization Hiérarchisation des tâches d’audit

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source